C) $6. D) 18. Chapter 7- Breakeven using units 7.Southwest Industries produces a sports glove that sells for $18 per pair. Variable expenses are $9 per pair and fixed expenses are $40,500 annually. a) What is their breakeven point? b) How many units must they sell to make a profit of $36,000 c) What is the margin of safety percentage based on the above data? d) Refer back to the original data. If they want to spend $12,000 more on advertising and put the glove on sale at 25% off, how many gloves must they sell to make profit of $43,800? Prove it with a contribution income statement